Gary Barnett, Dick Tharp and the usual suspects were gone, off managing their investment portfolios, I presume. So on Monday, it was left to University of Colorado interim president Hank Brown and CU-Boulder chancellor Phil DiStefano to try to explain to the Legislative Audit Committee why the operations of the athletic department looked more like the ledgers for Tony Soprano’s butcher shop than those of a division of state government.

It wasn’t easy.

The 70-page audit report revealed a complete collapse of the systems of basic accounting, contract compliance, personnel management and common sense in the athletic department – at least wherever the football program was involved.

The failures ranged from ordinary staff members, who were out buying women’s fleece jackets, briefcases, video games and other bling for bowl-game gifts, to the 25 athletic department employees who got free cars from local dealers and mostly couldn’t be bothered with buying the required insurance to cover other family members who drive them.

Again and again Monday, legislators and university administrators emphasized that it was not tax money or tuition funds that were being looted by the athletic department. But everyone agreed that even though it was outside income, it was still subject to university, NCAA, state and federal rules – or should have been.

Helpful hint to IRS auditors: Check Page 53 for a tip on how 55 percent of the staff at Barnett’s football camps underreported their incomes for at least three years running.

Again and again, state auditors reported flagrant failures to document income and expenses by the football staff.

Revenues from concession sales in the camps were not documented, and camp employees couldn’t keep their stories straight when asked how much came in and who got the dough. There also were no records from apparel sales, equipment rentals and sponsorships.

State and local sales taxes were not paid on the concession sales; they didn’t even get the required vendor’s license.

Checks were made out to “cash,” disbursements for “miscellaneous costs” were made without receipts, and about $43,000 in payments were made to people who had no employment contracts whatsoever with the camps.

It’s all enough to leave a money-

laundering drug dealer absolutely awe-struck.

But wait, there’s more.

Most contracts with Barnett’s corporation to run the camps were not enforced – or even signed – despite critical reviews of the programs by internal auditors over the past eight years; mandatory workers’ compensation insurance was not obtained; records of required medical-

release forms were spotty at best; and one unnamed employee was found to have lied, failing to disclose a past conviction for felony DUI even when asked.

When the auditors finished their report on the football camps, state Sen. Ron Tupa could no longer contain his fury.

“That was the most disturbing thing I’ve heard in 11 years in public office,” he said. “I couldn’t be more embarrassed.”

Well, as a matter of fact, it turns out he could.

Moments later, somebody tried to say with a straight face that Barnett organized, managed and ran the football camps entirely on his own time so as not to double-dip on the university.

Forget Texas. Barnett was not dismissed because of a lousy win-loss record. He was fired because the audit confirmed our worst fears about his attitude toward ethics, accountability and responsible management of public funds.

So, entertaining as it would have been to have him at that meeting Monday, trying to explain what really happened to all that money, he was nowhere to be found.

Yup, a new CU football coach should be named any day now.

Hang on to your wallets.

Diane Carman’s column appears Sunday, Tuesday and Thursday. She can be reached at 303-820-1489 or dcarman@denverpost.com.

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